弱势群体就业扶持政策研究

分析了当前我国弱势群体失业情况的严重性、特殊性及其原因 ,提出了构建我国弱势群体扶持政策的基本原则及标本兼治、着眼未来的就业扶持政策     

企业契约形式、财权安排与财务治理演进

本文认为,企业契约形式与财权安排及财务治理具有非常密切的内在联系。对我国不同时期企业契约形式的考察,发现财权安排具有内在逻辑,企业财务治理在不同历史时期具有不同的演进特征。     

进入权理论下的会计师事务所股权设置

Rajan和Zingales提出了进入权理论，认为企业的权力来源于进入权，即对关键资源接触和使用的权力。本文结合会计师事务所的特征，在分析其关键资源的基础上，建议会计师事务所的股权应设置为财产股、岗位股、贡献股。     

Preventing HIV in injection drug users: exploring the tradeoffs between interventions

Injection drug users (IDUs) transmit the human immunodeficiency virus (HIV) via both needle sharing and sex. Available interventions for this population have varying costs and effectiveness and focus on different risk behaviors. In this analysis, we look at two interventions. One is inexpensive, broad-based and provides modest risk reductions (street outreach (SO)); the other is narrowly focused, expensive and relatively effective (methadone maintenance). This analysis explores the effects of population risk behavior, intervention effectiveness, intervention costs, and decision constraints when allocating funds between these two interventions to maximize effectiveness. We develop a model of the spread of HIV, dividing IDUs into susceptibles (uninfected) and infectives, and separately portraying sex and injection risk. We simulate the epidemic in New York City for time periods from the mid-1980s to the early 1990s, and incorporate the behavioral effects of two interventions performed singly or in combination to find the allocation that maximizes the number of infections averted in the IDUs and their noninjecting sex partners, assuming interventions have increasing marginal costs. We find that the optimal allocation nearly always involves spending the maximum allowable amount on SO. This result is largely insensitive to variations in risk parameters, intervention efficacy, or cost. The model's structure, however, makes clear that many factors contribute to this insensitivity, namely the scope of the interventions, the dual drug/sex nature of HIV risk in the population, the asymmetry of sexual risk for men and women, and the potential benefits to nonIDUs.     

Selecting Sites for New Facilities Using Data Envelopment Analysis

This paper develops a mathematical programming model for obtaining a best set of sites for planned facilities. The model is concerned with those situations where resource constraints are present. The specific setting for the paper involves the selection of sites for a set of retail outlets, wherein the ratio of aggregate outputs to inputs for the selected set is maximal among all possible sets that could be chosen. At the same time, the model guarantees that the only sets of stores allowable are those for which the available resources are used to the maximum extent possible.     

论老年人力资源的开发与利用

随着我国人口老龄化进程的加快,我国空巢老人家庭发展迅速。老年人口已成为我国不可忽视的重要问题之一,如果不及早采取正确的和有效的措施,就会给社会经济发展带来不利的影响。开发和利用老年人力资源实现老有所为,是综合治理人口老龄化的积极对策与战略措施。本文阐述了人口老龄化对我国老年人力资源开发的机遇及挑战,特别论述了老年再就业的可能性和重要性以及因此而产生的社会效应,并对我国的老年人力资源开发工作提出一些建议。     

试论企业的终端营销攻略

本文分析了销售终端在企业经营战略中的重大意义，并主要以海尔为例对当今市场经济条件下企业销售终端的建立，提出了若干思路和建议。     

刍议契约会计与衍生金融工具的确认

契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。会计确认是一个过程,意味着某些项目的确认并不是一次完成。衍生金融工具交易是一个过程,其确认要经过初始确认、后续确认和终止确认。供应链契约所涉及的权利与义务具有“确定性”的特点,对其是否可在签约时确认及对会计确认问题的影响值得进一步探讨。     

Distribution-free tests for comparing several treatments with a control

Abstract  In this paper we propose distribution-free treatments versus control tests for the one- and two-way classifications. The null distribution properties are shown to be equivalent to those of well-known statistics for which critical values have been extensively tabled. Asymptotic relative efficiencies with respect to corresponding normal theory competitors are derived and optimal designs for the allocation of experimental units to the treatments and control are obtained.     

企业财务状况的模糊综合评价

本文首先探讨了模糊财务评价的理论依据，然后运用模糊财务评价的数学模型，提出一种对企业财务状况进行综合评价的方法，并用实例进行分析。